KRS 186.192: Evidence required of excise tax payment.

(1) The county clerk shall not transfer the registration of any motor vehicle or vehicle

as defined in KRS 186.650 unless evidence is presented in such form as the

Transportation Cabinet may prescribe that all excise taxes imposed on the sale,

transfer or use of the motor vehicle or vehicles have been paid. In any case where

the transferor or transferee is a dealer as defined in KRS 190.010, no proof of

payment of such taxes is required.

(2) Any clerk who violates this section shall be subject to the penalties prescribed in

KRS 186.990(1).